Zhodnocení role místních poplatků v rámci hospodaření obcí ČR

Abstract

The aim of the "Evaluation of the Role of Local Fees in the Financial Management of the Czech Republic Municipalities " thesis is to analyze the importance and role of local fees in municipal budgets in relation to the size of municipalities. The theoretical part focuses on local charges and a wider perspective is focused on the financial management of municipalities. The practical part of the thesis focuses on the detailed analysis of individual local fees in the municipalities of the Czech Republic during the last twenty years. Next, to analyze the revenues of the three selected local fees, which represent the largest share of the total amount collected for local fees, in the municipalities of the Czech Republic divided into size categories according to the number of inhabitants. Finally, the role of local fees is assessed. This work points to the diversity associated with the collection of local fees.